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A natural person asks whether contributing their property rental activity to a company qualifies as a branch contribution to access the special tax neutrality regime. The DGT confirms this is possible if the requirements of economic unity, commercial accounting under the Commercial Code, and prior allocation of assets are met.
Cuestión planteada Si podría considerarse como aportación de rama de actividad y los motivos económicos expuestos como válidos, para que la aportación de los inmuebles, que constituyen su actividad empresarial individual de arrendamientos, a la entidad A, que ya está desarrollando una actividad similar. Pudiendo aplicar el régimen especial contemplado en el Capítulo VII del Título VII de la Ley 27/2014 del impuesto sobre sociedades, de aportaciones no dinerarias.
Para acogerse al régimen de neutralidad fiscal de la LIS, la aportación debe constituir una rama de actividad, entendida como un conjunto de elementos que forman una unidad económica autónoma capaz de funcionar por sus propios medios. En el caso de arrendamientos, la actividad es económica si se cuenta con al menos un empleado con contrato laboral a jornada completa. Además, los inmuebles deben haber estado afectos a la actividad económica durante al menos tres años antes de la aportación. La operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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